The client came to the UK in December 2020 but formerly lived in SA. He "works" for an SA based company providing his services from the UK, but he provides his services through an SA based agency (Limited company equivalent). He is not a director or shareholder of the agency and has no financial interest in it or control over it so does not fall under IR35 as far as I can see. He raises monthly invoices to the agency who then pass the invoice on to the end user. Should the SA agency be setting up a UK PAYE scheme and deducting PAYE before paying to my client or does he just treat it as self-employment and pay tax and NI as a self-employed individual? Does this fall under an Umbrella company where he would be paying both employees and employers NI? I can't seem to find the answer and am just going round in circles. Any help would be appreciated and any suggestions as well.
1st Jul 2021
How is the tax accounted for?
I have a UK resident individual invoicing through an SA agency to an SA company for his services.
Share this content